2020 (1) TMI 1626

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....an, Advocate For the Respondent : Shri Y. Singh, Authorised Reprehensive ORDER ANIL CHOUDHARY The issue in this appeal is whether the disbursement of Capital Subsidy to the appellant industry, by way of Form 37-B (vouchers), which the appellant under the Scheme of the State Government of Rajasthan, utilised such vouchers in discharge of their sales tax liability. Whether such amount received ....